PERSAMAAN AKUNTANSI

BENGKEL ABADI MOBIL

MARET
2007 HARTA =
PERALATAN PERALATAN
KAS PERLENGKAPAN BENGKEL KANTOR
2 Rp15,000,000
6 -Rp2,500,000
Rp12,500,000 Rp0 Rp0 Rp0 Rp0
12 -Rp4,750,000 Rp4,750,000
Rp7,750,000 Rp4,750,000 Rp0 Rp0 Rp0
15 -Rp4,375,000
Rp3,375,000 Rp4,750,000 Rp0 Rp0 Rp0
16 Rp1,400,000 Rp1,400,000
Rp3,375,000 Rp4,750,000 Rp1,400,000 Rp1,400,000 Rp0
18 Rp4,700,000
Rp8,075,000 Rp4,750,000 Rp1,400,000 Rp1,400,000 Rp0
20 -Rp3,200,000
Rp4,875,000 Rp4,750,000 Rp1,400,000 Rp1,400,000 Rp0
25 Rp8,000,000
Rp12,875,000 Rp4,750,000 Rp1,400,000 Rp1,400,000 Rp0
29 -Rp4,200,000
Rp12,875,000 Rp550,000 Rp1,400,000 Rp1,400,000 Rp0
29 -Rp4,500,000
Rp8,375,000 Rp550,000 Rp1,400,000 Rp1,400,000 Rp0
Rp11,725,000
ANSI JURNAL UMUM
BIL BENGKEL ABADI M

HUTANG + MODAL TANGGAL KETERANGAN

MARET
2007
Rp15,000,000 2 KAS
-Rp2,500,000 BEBAN SEWA TEMPAT
Rp0 Rp0 Rp12,500,000
6 BEBAN SEWA TEMPAT
Rp0 Rp0 Rp12,500,000
-Rp4,375,000 BEBAN GAJI KARYAWAN
Rp0 Rp0 Rp8,125,000 12 PERLENGKAPAN KANTOR
Rp2,800,000
Rp2,800,000 Rp0 Rp8,125,000
Rp4,700,000 PENDAPATAN JASA 15 BEBAN GAJI KARYAWAN
Rp2,800,000 Rp0 Rp12,825,000
-Rp3,200,000 BEBAN LISTRIK, AIR, TELPON
Rp2,800,000 Rp0 Rp9,625,000 16 PERALATAN BENGKEL
Rp8,000,000
Rp2,800,000 Rp0 Rp17,625,000
-Rp4,200,000 18 KAS
Rp2,800,000 Rp0 Rp13,425,000
-Rp4,500,000 PRIVE
Rp2,800,000 Rp0 Rp8,925,000 20 BEBAN LISTRIK, AIR, TELPON
Rp11,725,000

25 KAS

29 PERLENGKAPAN BENGKEL

29 PRIVE
 JURNAL UMUM
BENGKEL ABADI MOBIL KAS

KETERANGAN REFF DEBET KREDIT TANGGAL KETERANGAN

V Rp15,000,000 31 JU
MODAL V Rp15,000,000 31 JU
31 JU
BEBAN SEWA TEMPAT V Rp2,500,000 31 JU
KAS V Rp2,500,000 31 JU
31 JU
PERLENGKAPAN KANTOR V Rp4,750,000 31 JU
KAS V Rp4,750,000 31 JU
31 JU
BEBAN GAJI KARYAWAN V Rp4,375,000
KAS V Rp4,375,000

PERALATAN BENGKEL V Rp2,800,000 MODAL

HUTANG V Rp2,800,000 TANGGAL KETERANGAN
31 JU
V Rp4,700,000
PENDAPATAN JASA V Rp4,700,000

BEBAN LISTRIK, AIR, TELPON V Rp3,200,000 PERLENGKAPAN KANTOR

KAS V Rp3,200,000 TANGGAL KETERANGAN
31 JU
V Rp8,000,000
MODAL V Rp8,000,000 BEBAN GAJI
TANGGAL KETERANGAN
PERLENGKAPAN BENGKEL V Rp4,200,000 31 JU
KAS V Rp4,200,000
PERALATAN BENGKEL
V Rp4,500,000 TANGGAL KETERANGAN
KAS V Rp4,500,000 31 JU
TOTAL Rp54,025,000 Rp54,025,000
 BUKU BESAR
BEBAN SEWA TEMPAT

KETERANGAN REFF DEBET KREDIT TANGGAL KETERANGAN

Rp15,000,000 31 JU
Rp2,500,000
Rp4,750,000 PENDAPATAN JASA
Rp4,375,000 TANGGALKETERANGAN
Rp4,700,000 31 JU
Rp3,200,000
Rp8,000,000 PRIVE
Rp4,200,000 TANGGALKETERANGAN
Rp4,500,000 31 JU
Rp27,700,000 Rp23,525,000
Rp4,175,000 PERLENGKAPAN BENGKEL
TANGGALKETERANGAN
31 JU
KETERANGAN REFF DEBET KREDIT
Rp15,000,000 BEBAN LISTRIK, AIR, DAN TELPON
Rp8,000,000 TANGGALKETERANGAN
Rp23,000,000 31 JU
V
KAPAN KANTOR HUTANG
KETERANGAN REFF DEBET KREDIT TANGGALKETERANGAN
Rp4,750,000 31 JU
V

KETERANGAN REFF DEBET KREDIT

Rp4,375,000
V
AN BENGKEL
KETERANGAN REFF DEBET KREDIT
Rp2,800,000
V
 NERACA SALDO

REFF DEBET KREDIT TANGGAL KETERANGAN

KAS
Rp2,500,000 PERLENGKAPAN BENGKEL
V PERLENGKAPAN KANTOR
PERALATAN BENGKEL
REFF DEBET KREDIT HUTANG
Rp4,700,000 MODAL
V PRIVE
PENDAPATAN
REFF DEBET KREDIT BEBAN GAJI
Rp4,500,000 BEBAN SEWA TEMPAT
V BEBAN LISTRIK, AIR, DAN TE

REFF DEBET KREDIT

Rp4,200,000
V
DAN TELPON
REFF DEBET KREDIT
Rp3,200,000
V

REFF DEBET KREDIT

Rp2,800,000
V
NERACA SALDO

DEBET KREDIT

Rp4,175,000
Rp4,750,000
Rp4,200,000
Rp2,800,000
Rp2,800,000
Rp23,000,000
Rp4,375,000
Rp4,500,000
Rp4,700,000
Rp2,500,000
Rp3,200,000
Rp30,500,000 Rp30,500,000
 PERSAMAAN AKUNTANSI
DESAIN GRAFIS
JANUARI 2007 HARTA = HUTANG
KAS PERLENGKAPAN PERALATAN DESAIN
1 JANUARI Rp18,000,000
1 FEBRUARI Rp16,500,000
2 Rp4,500,000 Rp4,500,000
Rp16,500,000 Rp4,500,000 Rp0 Rp0 Rp4,500,000
4 -Rp7,540,000 Rp7,540,000
Rp8,960,000 Rp12,040,000 Rp0 Rp0 Rp4,500,000
7 Rp1,000,000
Rp9,960,000 Rp12,040,000 Rp0 Rp0 Rp4,500,000
10 -Rp2,250,000 -Rp2,250,000
Rp7,710,000 Rp12,040,000 Rp0 Rp0 Rp2,250,000
13 Rp3,750,000 Rp3,750,000
Rp7,710,000 Rp12,040,000 Rp3,750,000 Rp0 Rp6,000,000
14 -Rp750,000
Rp6,960,000 Rp12,040,000 Rp3,750,000 Rp0 Rp6,000,000
15 Rp3,500,000
Rp10,460,000 Rp12,040,000 Rp3,750,000 Rp0 Rp6,000,000
22 Rp3,250,000
Rp13,710,000 Rp12,040,000 Rp3,750,000 Rp0 Rp6,000,000
27 -Rp4,500,000
Rp9,210,000 Rp12,040,000 Rp3,750,000 Rp0 Rp6,000,000
28 -Rp6,000,000 -Rp6,000,000
Rp3,210,000 Rp12,040,000 Rp3,750,000 Rp0 Rp0
Rp19,000,000 Rp19,000,000
 JURNAL UMUM
DESAIN GRAFIS
+ MODAL TANGGAL KETERANGAN
JANUARI
Rp18,000,000 1 KAS
Rp16,500,000 MODAL
FEBRUARI
Rp0 Rp16,500,000 1 KAS
MODAL
Rp0 Rp16,500,000
Rp1,000,000 PENDAPATAN JASA 2 PERLENGKAPAN DESAIN
Rp0 Rp17,500,000 HUTANG
MEMBAYAR SETENGAH HUTANG
Rp0 Rp17,500,000 4 PERLENGKAPAN DESAIN
MEMBELI PERALATAN DESAIN KAS
Rp0 Rp17,500,000
-Rp750,000 BEBAN TELPON 7 KAS
Rp0 Rp16,750,000 PENDAPATAN JAS
Rp3,500,000 PENDAPATAN JASA
Rp0 Rp20,250,000 10 BEBAN SETENGAH HUTANG
Rp3,250,000 PENDAPATAN JASA KAS
Rp0 Rp23,500,000
-Rp4,500,000 BEBAN GAJI PEGAWAI 13 PERALATAN DESAIN
Rp0 Rp19,000,000 HUTANG
MEMBAYAR HUTANG
Rp0 Rp19,000,000 14 BEBAN TELPON
KAS

15 KAS
PENDAPATAN JAS

22 KAS
PENDAPATAN JAS

27 BEBAN GAJI PEGAWAI

KAS

28 BEBAN HUTANG
KAS
JURNAL UMUM BUKU BESAR
DESAIN GRAFIS KAS
REFF DEBET KREDIT TANGGAL KETERANGAN
31 JU
V Rp18,000,000 31 JU
V Rp18,000,000 31 JU
31 JU
V Rp16,500,000 31 JU
V Rp16,500,000 31 JU
31 JU
V Rp4,500,000 31 JU
V Rp4,500,000 31 JU
31 JU
V Rp7,540,000 31 JU
V Rp7,540,000 31 JU

V Rp1,000,000
V Rp1,000,000
MODAL
V Rp2,250,000 TANGGAL KETERANGAN
V Rp2,250,000 31 JU
31 JU
V Rp3,750,000
V Rp3,750,000
HUTANG
V Rp750,000 TANGGAL KETERANGAN
V Rp750,000 31 JU
31 JU
V Rp3,500,000 31 JU
V Rp3,500,000 31 JU

V Rp3,250,000
V Rp3,250,000 PERLENGKAPAN DESAIN
TANGGAL KETERANGAN
V Rp4,500,000 31 JU
V Rp4,500,000 31 JU

V Rp6,000,000
V Rp6,000,000 PERALATAN DESAIN
TOTAL Rp71,540,000 Rp71,540,000 TANGGAL KETERANGAN
31 JU
BUKU BESAR
PENDAPATAN JASA
REFF DEBET KREDIT TANGGAL KETERANGAN
Rp18,000,000 31 JU
Rp16,500,000 31 JU
Rp1,500,000 31 JU
Rp7,540,000

Rp1,000,000 BEBAN GAJI

Rp2,250,000 TANGGAL KETERANGAN
Rp750,000 31 JU
Rp3,500,000
Rp3,250,000 BEBAN TELPON
Rp4,500,000 TANGGAL KETERANGAN
Rp6,000,000 31 JU
Rp42,250,000 Rp22,540,000
Rp19,710,000 BIAYA PENDIRIAN
V TANGGAL KETERANGAN
31 JU
REFF DEBET KREDIT
Rp18,000,000
Rp16,500,000
Rp34,500,000
V

REFF DEBET KREDIT

Rp4,500,000
Rp3,750,000
Rp2,250,000
Rp6,000,000
Rp8,250,000 Rp8,250,000
Rp0
V
REFF DEBET
Rp4,500,000 KREDIT
Rp7,540,000
Rp12,040,000
V

REFF DEBET
Rp3,750,000 KREDIT
V
 NERACA SALDO

REFF DEBET KREDIT TANGGAL KETERANGAN

Rp1,000,000 KAS
Rp3,500,000 PERLENGKAPAN DESAIN
Rp3,250,000 PERALATAN DESAIN
Rp7,750,000 PENDAPATAN JASA
V BEBAN GAJI
BEBAN TELPON
REFF DEBET KREDIT HUTANG
Rp4,500,000 MODAL
V BIAYA PENDIRIAN

REFF DEBET KREDIT

Rp750,000
V

REFF DEBET KREDIT

Rp1,500,000
V
NERACA SALDO

DEBET KREDIT
Rp19,710,000
Rp12,040,000
Rp3,750,000
Rp7,750,000
Rp4,500,000
Rp750,000
Rp0
Rp34,500,000
Rp1,500,000
Rp42,250,000 Rp42,250,000
 PERSAMAAN AKUNTANSI
LA BEAUTY
NOVEMBER HARTA = HUTANG +
PERLENGKAPAN
KAS RIAS PERALATAN RIAS
1 Rp3,500,000
2 -Rp600,000 Rp600,000
Rp2,900,000 Rp0 Rp600,000 Rp0 Rp0 Rp0
3 Rp4,750,000
Rp7,650,000 Rp0 Rp600,000 Rp0 Rp0 Rp0
4 Rp5,400,000 Rp5,400,000
Rp7,650,000 Rp5,400,000 Rp600,000 Rp0 Rp5,400,000 Rp0
5 -Rp6,250,000
Rp1,400,000 Rp5,400,000 Rp600,000 Rp0 Rp5,400,000 Rp0
6 -Rp1,000,000
Rp400,000 Rp5,400,000 Rp600,000 Rp0 Rp5,400,000 Rp0
7 Rp2,500,000
Rp2,900,000 Rp5,400,000 Rp600,000 Rp0 Rp5,400,000 Rp0
8 -Rp5,400,000 -Rp5,400,000
-Rp2,500,000 Rp5,400,000 Rp600,000 Rp0 Rp0 Rp0
Rp3,500,000 Rp3,500,000
 JURNAL UMUM
LA BEAUTY
MODAL TANGGAL KETERANGAN REFF

NOVEMBER
Rp3,500,000 1 KAS V
MODAL V
Rp3,500,000
Rp4,750,000 PENDAPATAN JASA 2 PERALATAN RIAS V
Rp8,250,000 KAS V

Rp8,250,000 3 KAS V
-Rp6,250,000 BEBAN GAJI KARYAWAN PENDAPATAN JAV
Rp2,000,000
-Rp1,000,000 PRIVE 4 PERLENGKAPAN RIAS V
Rp1,000,000 HUTANG V
Rp2,500,000 PENDAPATAN JASA
Rp3,500,000 5 BEBAN GAJI KARYAWAN V
BEBAN HUTANG KAS V
Rp3,500,000
6 PRIVE V
KAS V

7 KAS V
PENDAPATAN JAV

8 BEBAN HUTANG V
KAS V
TOTAL
RNAL UMUM BUKU BESAR
LA BEAUTY KAS
DEBET KREDIT TANGGALKETERANGAN REFF DEBET

31 JU Rp3,500,000
Rp3,500,000 31 JU
Rp3,500,000 31 JU Rp4,750,000
31 JU
Rp600,000 31 JU
Rp600,000 31 JU
31 JU Rp2,500,000
Rp4,750,000 Rp10,750,000
Rp4,750,000

Rp5,400,000 PERALATAN RIAS

Rp5,400,000 TANGGAL KETERANGAN REFF DEBET
31 JU Rp600,000
Rp6,250,000 V
Rp6,250,000 PENDAPATAN JASA
TANGGAL KETERANGAN REFF DEBET
Rp1,000,000 31 JU
Rp1,000,000 31 JU

Rp2,500,000
Rp2,500,000 PERLENGKAPAN RIAS
TANGGAL KETERANGAN REFF DEBET
Rp5,400,000 31 JU Rp5,400,000
Rp5,400,000 V
Rp29,400,000 Rp29,400,000
 HUTANG
KREDIT TANGGAL KETERANGAN REFF DEBET

31 JU
Rp600,000 31 JU Rp5,400,000
Rp5,400,000
Rp6,250,000
Rp1,000,000
Rp5,400,000 BEBAN GAJI
TANGGAL KETERANGAN REFF DEBET
Rp13,250,000 31 JU Rp6,250,000
Rp2,500,000 V
V PRIVE
TANGGAL KETERANGAN REFF DEBET
KREDIT 31 JU Rp1,000,000
V
MODAL
TANGGAL KETERANGAN REFF DEBET
KREDIT 31 JU
Rp4,750,000
Rp2,500,000
Rp7,250,000
V

KREDIT
 NERACA SALDO

KREDIT TANGGAL KETERANGAN DEBET KREDIT

Rp5,400,000 KAS Rp2,500,000

PERALATAN RIAS Rp600,000
Rp5,400,000 PERLENGKAPAN RIAS Rp5,400,000
Rp0 PENDAPATAN JASA Rp7,250,000
V BEBAN GAJI Rp6,250,000
HUTANG Rp0
KREDIT MODAL Rp3,500,000
PRIVE Rp1,000,000
Rp13,250,000 Rp13,250,000

KREDIT

KREDIT
Rp3,500,000
V
 PERSAMAAN AKUNTANSI
PENJAHIT LIDYA
JANUARI HARTA
KAS PIUTANG PERALATAN JAHIT = HUTANG +

Rp450,000
APRIL Rp750,000
Rp450,000 Rp750,000 Rp0 Rp0 Rp0 Rp0
3 Rp300,000 Rp300,000
Rp450,000 Rp750,000 Rp300,000 Rp0 Rp300,000 Rp0
4 Rp200,000
Rp650,000 Rp750,000 Rp300,000 Rp0 Rp300,000 Rp0
Rp1,700,000 Rp1,700,000
 JURNAL UMUM
PENJAHIT LIDYA
MODAL TANGGAL KETERANGAN REFF
JANUARI
Rp450,000 2007
Rp750,000 1 KAS V
Rp1,200,000 MODAL V
APRIL
Rp1,200,000 1 PIUTANG V
Rp200,000 PENDAPATAN JASA PENDAPATAN JASA V
Rp1,400,000
3 PERALATAN JAHIT V
HUTANG V

4 KAS V
PENDAPATAN JASA V
TOTAL
AL UMUM BUKU BESAR
AHIT LIDYA KAS
DEBET KREDIT TANGGAL KETERANGAN REFF

31 JU
Rp450,000 31 JU
Rp450,000

Rp750,000 PENDAPATAN JASA

Rp750,000 TANGGAL KETERANGAN REFF
31 JU
Rp300,000 31 JU
Rp300,000

Rp200,000 PERALATAN JAHIT

Rp200,000 TANGGAL KETERANGAN REFF
Rp1,700,000 Rp1,700,000 31 JU

MODAL
TANGGAL KETERANGAN REFF
31 JU
U BESAR
HUTANG
DEBET KREDIT TANGGAL KETERANGAN REFF DEBET

Rp450,000 31 JU
Rp200,000
Rp650,000 PIUTANG
TANGGAL KETERANGAN REFF DEBET
31 JU Rp750,000
DEBET KREDIT
Rp750,000
Rp200,000
Rp950,000

DEBET KREDIT
Rp300,000

DEBET KREDIT
Rp450,000
 NERACA SALDO

KREDIT TANGGAL KETERANGAN DEBET KREDIT

Rp300,000 KAS Rp650,000

PENDAPATAN JASA Rp950,000
PERALATAN JAHIT Rp300,000
KREDIT MODAL Rp450,000
HUTANG Rp300,000
PIUTANG Rp750,000
Rp1,700,000 Rp1,700,000
 PERSAMAAN AKUNTANSI
INDAH TOUR & TRAVEL
HARTA = HUTANG +
KAS PIUTANG PERALATAN KANTOR
1 Rp1,500,000
2 Rp2,250,000 Rp2,250,000
Rp1,500,000 Rp0 Rp2,250,000 Rp0 Rp2,250,000 Rp0
3 -Rp2,700,000 -Rp2,700,000
-Rp1,200,000 Rp0 Rp2,250,000 Rp0 -Rp450,000 Rp0
4 Rp11,250,000 -Rp11,250,000
Rp10,050,000 -Rp11,250,000 Rp2,250,000 Rp0 -Rp450,000 Rp0
5 -Rp3,200,000
Rp6,850,000 -Rp11,250,000 Rp2,250,000 Rp0 -Rp450,000 Rp0
7 -Rp2,200,000
-Rp2,200,000 Rp0 Rp0 Rp0 Rp0 Rp0
8 -Rp1,750,000
-Rp3,950,000 Rp0 Rp0 Rp0 Rp0 Rp0
9 -Rp3,000,000
-Rp6,950,000 Rp0 Rp0 Rp0 Rp0 Rp0
-Rp6,950,000 -Rp6,950,000
 JURNAL UMUM
INDAH TOUR & TRAVEL
MODAL TANGGAL KETERANGAN REFF
MEI 2007
Rp1,500,000 1 KAS V
MODAL V
Rp1,500,000
MEMBAYAR HUTANG 2 PERALATAN KANTOR V
Rp1,500,000 HUTANG V
PENDAPATAN PELUNASAN
Rp1,500,000 3 BEBAN HUTANG V
-Rp3,200,000 BEBAN GAJI KARYAWAN KAS V
-Rp1,700,000
-Rp2,200,000 BEBAN IKLAN 4 KAS V
-Rp2,200,000 PIUTANG V
-Rp1,750,000 BEBAN TOUR GUIDE
-Rp3,950,000 5 BEBAN GAJI KARYAWA V
-Rp3,000,000 BEBAN SEWA TEMPAT KAS V
-Rp6,950,000
6 BEBAN IKLAN V
KAS V

7 BEBAN TOUR GUIDE V

KAS V

8 BEBAN SEWA TEMPAT V

KAS V
TOTAL
JURNAL UMUM BUKU BESAR
AH TOUR & TRAVEL KAS
DEBET KREDIT TANGGAL KETERANGAN REFF DEBET
31 JU Rp1,500,000
Rp1,500,000 31 JU
Rp1,500,000 31 JU Rp11,250,000
31 JU
Rp2,250,000 31 JU
Rp2,250,000 31 JU
31 JU
Rp2,700,000 Rp12,750,000
Rp2,700,000
V
Rp11,250,000 PERALATAN KANTOR
Rp11,250,000 TANGGAL KETERANGAN REFF DEBET
31 JU Rp2,250,000
Rp3,200,000 V
Rp3,200,000 HUTANG
TANGGAL KETERANGAN REFF DEBET
Rp2,200,000 31 JU
Rp2,200,000 31 JU Rp2,700,000
Rp2,700,000
Rp1,750,000 Rp450,000
Rp1,750,000
PIUTANG
Rp3,000,000 TANGGAL KETERANGAN REFF DEBET
Rp3,000,000 31 JU
Rp27,850,000 Rp27,850,000
 BEBAN GAJI
KREDIT TANGGAL KETERANGAN REFF DEBET KREDIT
31 JU Rp3,200,000
Rp2,700,000 V
BEBAN IKLAN
Rp3,200,000 TANGGAL KETERANGAN REFF DEBET KREDIT
Rp2,200,000 31 JU Rp2,200,000
Rp1,750,000 V
Rp3,000,000 BEBAN TOUR
Rp12,850,000 TANGGAL KETERANGAN REFF DEBET KREDIT
Rp100,000 31 JU Rp1,750,000
V
BEBAN SEWA TEMPAT
KREDIT TANGGAL KETERANGAN REFF DEBET KREDIT
31 JU Rp3,000,000
V
MODAL
KREDIT TANGGAL KETERANGAN REFF DEBET KREDIT
Rp2,250,000 31 JU Rp1,500,000
V
Rp2,250,000

KREDIT
Rp11,250,000
V
 NERACA SALDO

TANGGAL KETERANGAN DEBET KREDIT

KAS Rp100,000
PERALATAN KANTOR Rp2,250,000
PIUTANG Rp11,250,000
HUTANG Rp450,000
MODAL Rp1,500,000
BEBAN GAJI Rp3,200,000
BEBAN TOUR Rp1,750,000
BEBAN SEWA TEMPAT Rp3,000,000
BEBAN IKLAN Rp2,200,000
Rp12,850,000 Rp12,850,000
 JURNAL UMUM
TRANSAKSI TUAN AQILA
TANGGAL KETERANGAN REFF DEBET KREDIT
DESEMBE
R 2014
1 KAS V Rp150,000,000
MODAL V Rp150,000,000

2 BEBAN SEWA TEMPAT V Rp3,000,000

KAS V Rp3,000,000

3 PERALATAN KANTOR V Rp20,000,000

HUTANG V Rp20,000,000

5 BEBAN IKLAN V Rp600,000

KAS V Rp600,000

11 PERLENGKAPAN KANTOR V Rp1,200,000

HUTANG V Rp1,200,000

15 PIUTANG V Rp9,000,000
PENDAPATAN JASA V Rp9,000,000

16 KAS V Rp5,000,000
PENDAPATAN JASA V Rp5,000,000

17 HUTANG V Rp7,500,000
KAS V Rp7,500,000

19 KAS V Rp4,500,000
PENDAPATAN JASA V Rp4,500,000

22 KAS V Rp3,000,000
PIUTANG V Rp3,000,000

24 BEBAN BIAYA PERJALANAN V Rp900,000

KAS V Rp900,000

25 BEBAN BIAYA TELPON V Rp400,000

KAS V Rp400,000

25 BEBAN GAJI PEGAWAI V Rp9,000,000

 KAS V Rp9,000,000

27 BEBAN LISTRIK & AIR V Rp600,000

KAS V Rp600,000

30 PRIVE V Rp5,000,000
KAS V Rp5,000,000

31 PIUTANG V Rp8,000,000
PENDAPATAN JASA V Rp8,000,000
TOTAL Rp227,700,000 Rp227,700,000
 BUKU BESAR
KAS
TANGGAL KETERANGAN REFF DEBET

31 JU Rp150,000,000
31 JU
31 JU
31 JU Rp5,000,000
31 JU
31 JU Rp4,500,000
31 JU Rp3,000,000
31 JU
31 JU
31 JU
31 JU
31 JU
Rp162,500,000
Rp135,500,000
V
BEBAN SEWA TEMPAT
TANGGAL KETERANGAN REFF DEBET
31 JU Rp3,000,000
V
PERALATAN KANTOR
TANGGAL KETERANGAN REFF DEBET
31 JU Rp20,000,000
V
BEBAN IKLAN
TANGGAL KETERANGAN REFF DEBET
31 JU Rp600,000
V
PERLENGKAPAN KANTOR
TANGGAL KETERANGAN REFF DEBET
31 JU Rp1,200,000
V
HUTANG
TANGGAL KETERANGAN REFF DEBET
31 JU
31 JU

PIUTANG
TANGGAL KETERANGAN REFF DEBET
31 JU Rp9,000,000
31 JU
31 JU Rp8,000,000
Rp17,000,000
Rp14,000,000
V
 MODAL
KREDIT TANGGAL KETERANGAN REFF

31 JU
Rp3,000,000
Rp600,000 PENDAPATAN JASA
TANGGAL KETERANGAN REFF
Rp7,500,000 31 JU
31 JU
31 JU
Rp900,000 31 JU
Rp400,000
Rp9,000,000
Rp600,000 BEBAN BIAYA PERJALANAN
Rp5,000,000 TANGGAL KETERANGAN REFF
Rp27,000,000 31 JU

BEBAN GAJI PEGAWAI

TANGGAL KETERANGAN REFF
KREDIT 31 JU

BEBAN LISTRIK, AIR

TANGGAL KETERANGAN REFF
KREDIT 31 JU

PRIVE
TANGGAL KETERANGAN REFF
KREDIT 31 JU

BEBAN TELPON
TANGGAL KETERANGAN REFF
KREDIT 31 JU

KREDIT
Rp12,500,000
Rp1,200,000
Rp13,700,000
V
KREDIT

Rp3,000,000

Rp3,000,000
 NERACA SALDO

DEBET KREDIT TANGGAL KETERANGAN

IDR 150,000,000 KAS

V MODAL
HUTANG
DEBET KREDIT PIUTANG
Rp9,000,000 PRIVE
Rp5,000,000 PERALATAN KANTOR
Rp4,500,000 PERLENGKAPAN KANTOR
Rp8,000,000 PENDAPATAN JASA
Rp26,500,000 BEBAN IKLAN
V BEBAN SEWA TEMPAT
BEBAN BIAYA PERJALANAN
DEBET KREDIT BEBAN GAJI PEGAWAI
IDR 900,000 BEBAN LISTRIK, AIR
V BEBAN TELPON

DEBET KREDIT
IDR 9,000,000
V

DEBET KREDIT
IDR 600,000
V

DEBET KREDIT
IDR 5,000,000
V

DEBET KREDIT
IDR 400,000
NERACA SALDO

DEBET KREDIT

Rp135,500,000
Rp150,000,000
Rp13,700,000
Rp14,000,000
Rp5,000,000
Rp20,000,000
Rp1,200,000
Rp26,500,000
Rp600,000
Rp3,000,000
Rp900,000
Rp9,000,000
Rp600,000
Rp400,000
Rp190,200,000 Rp190,200,000
 JURNAL PENYESUAIAN
PT SUCI SUKSES
PER 31 DESEMBER 2005
TANGGAL KETERANGAN REFF DEBIT
2005 31 BEBAN SEWA GEDUNG Rp260,000
DESEMBER SEWA DIBAYAR DI MUKA

31 BEBAN PENYUSUTAN PERALATAN KANTOR Rp200,000

AKUMULASI PENYUSUTAN PERALATAN KANTOR

31 BEBAN PENYUSUTAN TV DAN VIDEO Rp1,000,000

AKUMULASI PENYUSUTAN TV DAN VIDEO

31 BEBAN GAJI Rp200,000

HUTANG GAJI

31 BEBAN LISTRIK Rp250,000

HUTANG LISTRIK

TOTAL Rp1,910,000
KREDIT PERHITUNGAN :
12/60x1.300.000=260.000
Rp260,000

Rp200,000

Rp1,000,000

Rp200,000

Rp250,000

Rp1,910,000
 JURNAL PENYESUAIAN
PT SEMESTA
PER 31 DESEMBER 2006
TANGGAL KETERANGAN REFF DEBIT
2006 31 BEBAN PERLENGKAPAN Rp175,000
DESEMBER PERLENGKAPAN

31 PIUTANG USAHA Rp1,250,000

PENDAPATAN

31 BEBAN PENYUSUTAN PERALATAN Rp800,000

AKUMULASI PENYUSUTAN PERALATAN

31 BEBAN GAJI Rp450,000

HUTANG GAJI

31 PENDAPATAN DITERIMA DI MUKA Rp750,000

PENDAPATAN

TOTAL Rp3,425,000
KREDIT

Rp175,000

Rp1,250,000

Rp800,000

Rp450,000

Rp750,000

Rp3,425,000
 JURNAL PENYESUAIAN
PERUSAHAAN ABADI JAYA
PER 31 DESEMBER
TANGGAL KETERANGAN REFF DEBIT
2014 31 BEBAN PERLENGKAPAN KANTOR Rp600,000
DESEMBER PERLENGKAPAN KANTOR 103

31 SEWA DIBAYAR DI MUKA 104 Rp3,000,000

BEBAN SEWA

31 BEBAN PENYUSUTAN PERALATAN KANTOR Rp500,000

AKUMULASI PENYUSUTAN PERALATAN KANTOR

31 BEBAN GAJI Rp1,000,000

HUTANG GAJI

31 PIUTANG JASA Rp1,000,000

PENDAPATAN JASA

TOTAL Rp6,100,000
KREDIT
PERHITUNGAN
Rp600,000 1.400.000-800.000 = 600.000

Rp3,000,000

Rp500,000

Rp1,000,000

Rp1,000,000

Rp6,100,000
 JURNAL PENYESUAIAN
BIRO GAMBAR BANGUNAN EMIL
PER 31 DESEMBER
TANGGAL KETERANGAN REFF DEBIT
2014 31 BEBAN SEWA Rp750,000
DESEMBER SEWA DIBAYAR DI MUKA

31 BEBAN PERLENGKAPAN GRAFIS Rp500,000

PERLENGKAPAN GRAFIS

31 BEBAN PENYUSUTAN PERALATAN GRAFIS Rp750,000

AKUMULASI PENYUSUTAN PERLENGKAPAN GRAFIS

31 BEBAN PENYUSUTAN PERALATAN KANTOR Rp200,000

AKUMULASI PENYUSUTAN PERALATAN KANTOR

31 BEBAN ANSURANSI Rp125,000

ASURANSI DI BAYAR DI MUKA

31 BEBAN BUNGA Rp200,000

HUTANG BUNGA

31 BEBAN GAJI Rp300,000

HUTANG GAJI

TOTAL Rp2,825,000
KREDIT

Rp750,000 PERHITUNGAN
1.500.000 - 1.000.000 = 500.000

Rp500,000

Rp750,000

Rp200,000

Rp125,000

Rp200,000

Rp300,000

Rp2,825,000